Instructions For Arizona Form 140nr - Nonresident Personal Income Tax Return - 2014

ADVERTISEMENT

Arizona Form
2014 Nonresident Personal Income Tax Return
140NR
Do You Have to File?
For information or help, call one of the numbers listed:
Arizona Filing Requirements
Phoenix
(602) 255-3381
These rules apply to all Arizona taxpayers.
From area codes 520 and 928, toll-free
(800) 352-4090
You must file if
and your Arizona
or your gross
you are:
adjusted gross
income is at
Tax forms, instructions, and other tax information
income is at least:
least:
If you need tax forms, instructions, and other tax
Single
$ 5,500
$15,000
information,
go
to
the
department’s
website
at
Married filing
$11,000
$15,000
joint
Married filing
$ 5,500
$15,000
Income Tax Procedures and Rulings
separate
These instructions may refer to the department’s income tax
Head of
$ 5,500
$15,000
procedures and rulings for more information. To view or
household
print these, go to our website and click on Legal Research
If you are a nonresident, you must report income derived
then click on Procedures or Rulings and select a tax type
from Arizona sources.
from the drop down menu.
To see if you have to file, figure your gross income the
Publications and Brochures
same as you would figure your gross income for federal
income tax purposes. Then you should exclude income
To view or print the department’s publications and
Arizona law does not tax.
brochures, go to our website and click on Publications.
You can find your Arizona adjusted gross income on line
52 of Arizona Form 140NR.
Leave the Paper Behind - e-file!
NOTE: Even if you do not have to file, you must still file a
Quick Refunds
return to get a refund of any Arizona income tax withheld.
Accurate
Do You Have to File if You Are an American
Proof of Acceptance
Indian?
Free **
You must file if you meet the Arizona filing requirements
No more paper, math errors, or mailing delays!
unless all the following apply to you.
Get your refunds quicker with direct deposit option.
You are an enrolled member of an Indian tribe.
e-file today, pay by April 15, 2015, to avoid penalties and
You live on the reservation established for that tribe.
interest.
You earned all of your income on that reservation.
e-file through an Authorized IRS/DOR e-file provider or by
The department has issued a ruling on the Arizona tax
using your personal computer and the Internet.
treatment of American Indians. This ruling is ITR 96-4.
Visit our website at for a listing of approved e-
Do You Have to File if You Are The Spouse of an
file providers and on-line filing sources.
American Indian and You Are Not an Enrolled
** For free e-file requirements, check out our website at
Indian?
You must file if you meet the Arizona filing requirements. The
Are You Subject to Tax in Arizona?
department has issued a ruling on the tax treatment of
spouses of American Indians. This ruling is ITR 96-4.
You are subject to Arizona income tax on all income derived
Do You Have to File if You Are in the Military?
from Arizona sources. If you are in this state for a temporary or
transitory purpose or did not live in Arizona but received
You must file if you meet the Arizona filing requirements
income from sources within Arizona during 2014, you are
unless all the following apply to you.
subject to Arizona tax.
You are an active duty member of the United States
armed forces.
Income from Arizona sources includes the following:
Your only income for the taxable year is pay received
wages
for active duty military service.
rental income
There was no Arizona tax withheld from your active
business income
duty military pay.
the sale of Arizona real estate
If Arizona tax was withheld from your active duty military
interest and dividends having a taxable or business situs in
pay, you must file an Arizona income tax return to claim any
this state
refund you may be due from that withholding.
any other income from an Arizona source
You must also file an Arizona income tax return if you have
any other income besides pay received for active duty
military service.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial